Norman G. Jensen, Inc. v. United States

Maletz, Judge:

This case involves the proper tariff classification of gunsights that'were manufactured in and-exported from Great Britain and'entered at Minneapolis-St. Paul, Minnesota on August 13, 1970 and September 22, 1970. Plaintiff Jensen was the customs broker and the consignee was Normark Corporation of Minneapolis.

The gunsights in question were classified by the government under item 708.89 of the Tariff Schedules of the United States, as modified by T.D. 68-9, as other optical appliances and instruments and assessed duty at the rate of 31 percent ad valorem.

Plaintiff claims (1) that…